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The study explores the relationship between information overloading and the complexity of reporting. In particular, it investigates whether voluntary information in a firm annual report is associated with its readability. Likewise, it examines how a firm's profitability and earnings management practices impact the nexus of voluntary disclosure and readability.

It uses the annual reports of the Egyptian nonfinancial firms listed in the EGX 100 index from 2010 to 2018. The readability of the annual report is measured automatically using the LIX index, and a predeveloped voluntary disclosure index is used to measure the level of voluntary disclosure in the annual reports.

The results reveal that the readability of annual reports is a negative function of voluntary disclosure, suggesting that Egyptian firms with more voluntary disclosure are likely to have more complex (i.e. less readable) annual reports. Likewise, less profitable firms and firms with earning management practices increase voluntary information in their annual reports, resulting in an adverse impact on their reporting readability.

It focuses only on the annual reports of Egyptian firms and considers a firm’s overall voluntary information rather than a particular area of voluntary disclosure. It introduces a code to measure the readability of Arabic-written texts, which can be applied to different areas of disclosure.

Policymakers in Egypt are encouraged to develop enforceable regulations to control voluntary disclosure in annual reports. Egyptian investors should view the practice of higher voluntary disclosure skeptically as its aim may be to divert attention from a firm's poor performance and earnings management practice.

The study is the first evidence from Egypt on the effect of information overloading, proxied by voluntary disclosure, on the readability of reporting. Likewise, it contributes to methodological development in measuring the readability of Arabic-written annual reports.

The goal of this article is to introduce the notion of a grey relation between grey sets using grey numbers.

This study uses the grey number to create novel ideas of grey sets. We suggest several operations that can be performed on it, including the union, intersection, join, merge, and composition of grey relations. In addition, we present the definitions of reflexive, symmetric, and transitive grey relations and analyze certain characteristics associated with them. Furthermore, we formulate the concept of the grey equivalence relation, apply it to the study of the grey equivalence class over the grey relation, and go over some of its features.

We present new algebraic aspects of grey system theory by defining grey relations and then analyzing their characteristic features.

This paper proposes a new theoretical direction for grey sets according to grey numbers, namely, grey relations. This paper proposes a new theoretical direction for grey sets according to grey numbers, namely, grey relations. As such, it can be applied to create rough approximations as well as congruences in algebras, topologies, and semigroups.

The presented notions are regarded as new algebraic approaches in grey system theory for the first time. Additionally, some fundamental operations on grey relations are also investigated. Consequently, different types of grey relations, such as reflexive, symmetric, and transitive relations, are discussed. Then, the grey equivalence class derived from the grey equivalence relation is demonstrated, and its properties are examined.

The objective of this paper is to formulate the precise meanings of grey graphs and examine some of their properties.

This article introduces innovative concepts of grey sets based on the grey number. We establish the grey graphs and examine their essential properties as isomorphisms of these graphs. Additionally, we explore the notion of a grey-complete graph and demonstrate certain properties of self-complementary grey-complete graphs.

We showcase novel facets of grey system theory through the establishment of the structures of grey graphs, and the subsequent analysis of their distinctive traits.

This article provides us with a new theoretical direction for grey system theory according to grey numbers. Thus, we present test examples that explain the routes between cities and the electrical wires between homes. Furthermore, the concept of grey graphs can be applied in several areas of engineering, computer science, neural networks, artificial intelligence, and medical diagnosis.

The proposed concepts are considered novel mathematical directions in grey system theory for the first time. Some operations of grey graphs are also explored.

The advent of the COVID-19 pandemic brought various and radical changes at the worldwide level. Globally, severe preventive measures were imposed to respond to the crisis such as lockdowns which forced the people to quarantine themselves inside their houses for longer periods. This issue stressed the crucial role of healthy houses in providing the various needs of residents during crises.

This study methodology adopted both inductive approach and a Study Application Model to define the Healthy House Criteria and fulfill the study objectives. Under the inductive approach a holistic literature review was undertaken while the Study Application Model implied defining the conception of the overall Criteria of the Healthy House's interior design under the COVID-19.

The finding of the study showed some areas needed to improve current healthy house's criteria in terms of its interior design that may be used to cope with potential crises such as the COVID-19. Based on the revealed findings, the researcher suggested a conceptual framework for healthy house's criteria and further research areas.

The current research may provide applicable framework for both interior designers and households in terms of how to design and implement a healthy house, which is valid to accommodate residents during potential crises such as the COVID-19.

Despite ChatGPT usage advantages to complete assignments as quickly as possible with detailed information, its adoption risks are crucial factors that may significantly influence student outcomes, like creative skills and achievement levels. Hence, this paper examines the potential effects of ChatGPT adoption risks on students’ cognitive achievement, underpinned by perceived risk theory (PRT). Further, this paper examines the mediating role of creative thinking levels among hospitality college students.

This paper employed a quantitative approach to collect data. Using an online survey, simple random sampling was employed to ensure bias. Hence, 267 faculty members at tourism and hospitality colleges affiliated with Egyptian public universities responded, and their responses were tested using SmartPLS v.4.

Creative thinking partially mediated five potential risks of students’ ChatGPT adoption effects on their cognitive achievement. More specifically, psychological risks of ChatGPT adoption among students are considered one of the most likely to reduce their levels of creative thinking and their ability to achieve achievement.

This paper provides insights for policymakers aimed at enhancing higher education quality in tourism and hospitality colleges. Accordingly, this paper concludes by highlighting the importance of addressing ChatGPT adoption’s psychological risks, integrating strategies to promote creative thinking among students and fostering responsible artificial intelligence usage in higher education.

This paper underscores the critical role of faculty members in navigating and mitigating these risks, fostering a more conducive learning environment for responsible ChatGPT usage.

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The data were collected from 232 employees and then analyzed through regression analysis using SPSS. The results revealed that there is a significant influence of transformational leadership on job satisfaction, as well as a significant influence of knowledge sharing on this relationship. These findings imply that if managers adopt transformational leadership, their subordinates can be satisfied with their jobs, specifically if they facilitate knowledge sharing. This study sheds light on improving organizational performance and employee engagement in a specific context and provides excellent direction for future contributions.

This study aims to investigate the relationship between the attributes of corporate boards in UK companies and their tendency to assure their corporate social responsibility (CSR) reports.

From the agency theory perspective, the authors examine the impact of board attributes on the assurance of CSR reports for the Financial Times Stock Exchange (FTSE) 350 during 2016–2019. The authors used annual integrated reports, companies’ websites and Thomson Reuters Eikon database for data collection and the logistic regression for data analysis.

The results confirm that some board attributes significantly influence a company’s decision to assure its CSR reports. While board size, board tenure, the presence of female board members and female executive directors and Chief Executive Officers (CEOs)’ global working experience positively contribute to CSR assurance (CSRA) decisions, the chairman’s independence negatively contributes to it. However, board independence, board meetings and board financial expertise demonstrate no effect on the CSRA decision.

The authors focus on some attributes of board members, but the authors did not consider board diversity in its broader meaning. Moreover, the effect of board committees and their attributes on CSRA was not addressed. The authors also did not consider the impact of scope, the quality level of assurance service and the differences between assurance providers on companies’ decisions to neither undertake CSRA nor choose between assurance providers.

The study provides insights into the increasing demand on voluntary assurance to boost the credibility of CSR reports and the role of the board of directors (BOD) in taking this initiative. The findings highlight the importance of board diversity (e.g. gender) in improving transparency and sustainability reporting, which can help policymakers and regulators in shaping future governance policies. Additionally, the findings refer to a drawback in the UK Corporate Governance Code regarding the chairman’s independence, which requires corrective actions from the Financial Reporting Council. The findings raise concern over the small share of audit firms in the assurance service market, despite the growing demand for these services in the UK, which may require more attention to these services from the audit firms.

Companies are increasingly pressurized, especially after the COVID-19 pandemic, to discharge their accountability to stakeholders and to act in a socially responsible manner in their business activities. CSR reporting is one of the main tools that companies use to communicate their social activities. Understanding the determinants of voluntary CSRA helps to increase the credibility of CSR reports and the favorable response to social pressure.

The authors add empirical evidence to the limited literature on CSRA about the role of the BOD in undertaking companies’ social responsibility, improving CSR reporting and reducing information asymmetry. It also highlights the significance of maintaining a balanced BOD in terms of gender, experience and tenure, in minimizing the risk of perpetuating non-transparent integrated reporting.